This study concentrates on the link between audit quality and materiality disclosure quality in integrated reporting and the moderating effect of carbon assurance quality. The cross‐country study consists of 612 firm‐year observations from European and South African listed firms between 2017...

Purpose: This article assesses the integration of multi-capitals in the strategy, risk and performance disclosures in 240 integrated reports of 30 South African-listed companies between 2013 and 2020. Design/methodology/approach: A disclosure checklist is developed interpretively, based on prior...

This study aims to provide broad information on integrated reporting, including authors, journals, countries and references. Using Scopus data source from 2012 to 2024 with 468 studies on integrated reports for bibliometric analysis with the support of VOS viewer software version 1.6.20. The...

Objective: The article aims to analyse and evaluate the parameters of asset and liability valuation used in the marshal's offices of local government units and evaluate how they are reported in terms of the developing idea of integrated reporting. In the empirical research, the authors drew...

This study aims to provide a comprehensive overview of scholarly work and discussion on board diversity and ESG reporting, leading to the identification of prominent themes and potential future research. Based on 144 articles from the Web of Science (WoS) database, the study adopts numerical and...

Purpose: This article explores three components that need to be addressed as part of an integrated thinking strategy and provides evidence on the state of integrated thinking application in a developing economy. Design/methodology/approach: The levels of integrated thinking among South African...

Human capital is widely recognized as a pivotal factor in driving economic development and ensuring the sustained success of organizations. In efforts to enhance transparency in reporting and elucidate the mechanisms through which organizational value is generated, businesses might turn to the...

The main objective of the study is to examine the effect of board characteristics, such as board independence, board diversity (BDv) and absence of chairman-duality, and commitment to environmental disclosures on the voluntary adoption of integrated reporting (IR) in the Indian companies. India...

This study investigates the relationship between sustainability committee (SC) effectiveness and integrated reporting (IR) quality in the global oil and gas industry, focusing on the moderating role of financial performance. Drawing on stakeholders' and legitimacy theories, this study...

The objective of this current research is to examine the influence of cyber forensic accounting on the quality of integrated reporting. The current investigation employed a mixed-methods approach. As a result, the objective of examining the qualitative viewpoints expressed in the expert...

With the increasing demand for greater financial and sustainability reporting transparency, firms globally have embraced integrated reporting (IR). However, little is known about how audit committee effectiveness (ACE) affects IR quality and whether family ownership moderates this relationship....

With the increasing demand for greater financial and sustainability reporting transparency, firms globally have embraced integrated reporting (IR). However, little is known about how audit committee effectiveness (ACE) affects IR quality and whether family ownership moderates this relationship....

The objective of this current research is to examine the influence of cyber forensic accounting on the quality of integrated reporting. The current investigation employed a mixed-methods approach. As a result, the objective of examining the qualitative viewpoints expressed in the expert...

This study investigates the relationship between sustainability committee (SC) effectiveness and integrated reporting (IR) quality in the global oil and gas industry, focusing on the moderating role of financial performance. Drawing on stakeholders’ and legitimacy theories, this study...

The main objective of the study is to examine the effect of board characteristics, such as board independence, board diversity (BDv) and absence of chairman-duality, and commitment to environmental disclosures on the voluntary adoption of integrated reporting (IR) in the Indian companies. India...

This study aims to provide a comprehensive overview of scholarly work and discussion on board diversity and ESG reporting, leading to the identification of prominent themes and potential future research. Based on 144 articles from the Web of Science (WoS) database, the study adopts numerical and...

Purpose The effects of integrated reporting quality (IRQ) have been debated in increasing empirical studies. Several IRQ measures, different theoretical approaches and multiple contexts have been adopted and investigated, leading to mixed results. By using the meta-analytic technique, this study...

Chapter 1. Resilience of It Auditors in South African Banking Amidst COVID-19 -- Chapter 2. Business Rescue Outcomes in South Africa: Examining the Role of Barriers, Enablers, and Practitioners Experience From the Lens of Learning Theory -- Chapter 3. Financial Viability of Merged Municipalities...

This book explores how sustainability and accountability are reshaping the way companies assess and manage performance across global supply chains. Faced with growing stakeholder and regulatory pressure, organizations are called to integrate non-financial metrics into strategic decision-making...

Chapter 1. Corporate Decarbonisation and Financial Performance: Evidence From South Africa -- Chapter 2. Financial Support for Renewable Energy in Rural Communities in South Africa -- Chapter 3. Sustainability Performance Measurement Framework for Public Entities in Ghana: A Delphi Approach --...

Chapter 1. Financial Sustainability and Capital Structure: An African Perspective -- Chapter 2. The Impact of Refunds Made by Employees to Employers on the S10(1)(Q) Bursary Exemption -- Chapter 3. How Do Tax Compliance Costs Affect the Compliance Behaviour of Small and Medium Enterprises?...

This study is to examine the effect of integrated reporting and environmental reputation on the comprehensive decision-making by non-professional investors. Specifically, this study examines the process investors use to make comprehensive decisions (i.e. acquisition, evaluation, weighting, and...

In recent research, there has been increased attention on the chairman's role in companies' adoption of non-financial reporting. However, no empirical research has explored the chairman's role in improving the quality of integrated reporting (IR). Using the agency theory, this study responded to...

The gaps observed in entities' traditional reports and accounts led to the emergence of the integrated report (IR), which includes several content elements, namely the component relating to risks and opportunities. Within this scope, the specific risks that may affect an organization's capacity...